FACULTY BIOGRAPHIES
Dr. Alexander P. Ezenagu
- Phone+974 77203387
- Office location020, 3rd Floor, QFIS Building
Biography
Dr. Alexander Ezenagu is currently an Assistant Professor in the College of Law at HBKU. An international commercial law and tax expert, he specializes in international tax law, transfer pricing, tax planning, investment advisory, and commercial law advisory and practice.
He obtained his PhD in international tax law from McGill University, Canada. He is also a graduate of the University of Cambridge, United Kingdom, where he obtained an LLM in commercial law. He holds an LLB degree from the University of Ibadan, Nigeria, and has been admitted as a Barrister and Solicitor of the Supreme Court of Nigeria.
Dr. Ezenagu’s research focuses on the relationship between taxation and economic development, as well as the role of government and non-government institutions and actors in the creation of tax policies and rules.
Dr. Ezenagu has published in academic journals and other globally recognized platforms.
He is also a consultant to the United Nations Conference on Trade and Development (UNCTAD), the United Nations Development Programme (UNDP), the Coalition for Dialogue on Africa (CODA) an African Union Commission body, TaxCOOP Canada, Tax Justice Network Africa (TJNA), among other international organizations.
Research Interests
- Taxation
- Trade and Investment
- Developmental Governance
- Illicit Financial Flows
- Infrastructure Development Law
- Climate Change
- Local Content Regimes and Protectionist Policies
- Digital Disruption and Innovation
- Digital Economy
Experience
Global Academic Fellow
Faculty of Law, University of Hong Kong; Hong Kong
August 2019 - November 2019Senior Fellow
International Budget Partnership; Washington DC., United States
July 2019 - November 2019International Tax Researcher
International Centre for Tax and Development; Brighton, United Kingdom
February 2017 - June 2019
Associate
Templars Barristers & Solicitors; Lagos, Nigeria
2014 - 2015Associate
Banwo & Ighodalo; Lagos, Nigeria
2011 - 2013
Education
Doctor of Civil Law (PhD)
McGill University; Montreal, Canada
2019Master of Law (LLM) in Commercial Law
University of Cambridge, United Kingdom
2014Barrister at Law (B.L) - First Class
Nigeria Law School; Abuja, Nigeria
2011
Bachelor of Law - First Class
University of Ibadan; Ibadan, Nigeria
2010
Selected Publications
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Alexander Ezenagu and Ilias Bantekas
“Ethical Considerations in Financial (Tax) and Non-Financial Corporate Human Rights Reporting” (2021) University of Miami International and Comparative Law Review.
2021 -
Alexander Ezenagu
“Market Mechanisms for Decarbonization: Tensions and Implications for Natural Gas Markets” in Palgrave Handbook of Natural Gas and Global Energy Transitions”.
2021 -
Alexander Ezenagu
“Financing Child Protection: Taxpayers as Actors of Social Change”. In Transforming Paradigms on Children’s Rights in a Changing World.
2021 -
Alexander Ezenagu
“Palliatives in a Pandemic: A Look at Responses from African Governments and the Need for Stronger Social Contract in Building Resilient Economies”
2021 -
Alexander Ezenagu
“Boom or Bust, Extractives are No Longer Saviours: Why Gulf Cooperation Council (GCC) Countries Should Adopt Robust Tax Regimes” (2020) Elsevier Journal of The Extractive Industries and Society.
2020 -
Alexander Ezenagu
“Carbon Taxation as a Tool for Sustainable Development in the MENA Region: Potentials and Future Directions” (2020) in Climate Change Law and Policy in the MENA Region. Routledge.
2020 -
Alexander Ezenagu and Chidiebere Eze-Ajoku
“Upgrade of Local Suppliers in the Global Production Network: The Success or Otherwise of Local Content Regimes” in Local Content, Sustainable Development and Treaty Implementation in Global Energy Markets (2020), Cambridge University Press.
2020 -
Alexander Ezenagu
“Enabling and Benefitting from Tax Avoidance: The Case of Canada in Africa’s Extractive Sector” (2020) South Views, No. 189, South Centre: Geneva.
2020 -
Ezenagu, Alexander, “Safe Harbour Regimes in Transfer Pricing- An African Perspective” (2019) ICTD Working Paper 100,
Brighton, Institute of Development Studies (IDS). Available at: https://www.ictd.ac/publication/safe-harbour-regimes-in-transfer-pricing....
2019 -
Ezenagu, Alexander, “Unitary Taxation of Multinationals: Implications for Sustainable Development”
Centre for International Governance Innovation (CIGI), New Thinking on SDGs and International Law, Policy Brief No. 4, Waterloo: Canada. Available at: https://www.cigionline.org/sites/default/files/documents/SDG%20PB%20no.4....
2019 -
Alexander Ezenagu
“Safe Harbour Regimes in Transfer Pricing - An African Perspective” (2019) ICTD Working Paper 100. Available at: https://www.ictd.ac/publication/safe-harbour-regimes-in-transfer-pricing...
2019 -
Alexander Ezenagu
“Unitary Taxation of Multinationals: Implications for Sustainable Development” (2019), Centre for International Governance Innovation (CIGI), New Thinking on SDGs and International Law, Policy Brief No. 4, Waterloo: Canada. Available at: https://www.cigionline.org/sites/default/files/documents/SDG%20PB%20no.4....
2019 -
Brigitte Alepin and Alexander Ezenagu, “Tax Competition: An Unlevelled Playing Field for Developing Countries- Tax Cooperation to the Rescue” (2017) in Winning the Tax Wars
Tax Competition and Cooperation (2018), Wolters Kluwer, Series on International Taxation, vol. 62.
2018 -
Louise Otis, Brigitte Alepin, Michel Sapin, Alexander Ezenagu, “Offshore Tax Investigations, Tax Whistleblowing, and Global Tax Compliance” (2017) in Winning the Tax Wars
Tax Competition and Cooperation (2018), Wolters Kluwer, Series on International Taxation, vol. 62.
2018 -
Ezenagu, Alexander, “Faltering Blocks in the Arguments against Unitary Taxation and the Formulary Apportionment Approach to Income Allocation”
Asper Review of International Business and Trade Law, Vol. XVII, 131.
2017 -
Alexander Ezenagu
“Faltering Blocks in the Arguments against Unitary Taxation and the Formulary Apportionment Approach to Income Allocation” (2017) Asper Review of International Business and Trade Law, Vol. XVII, 131.
2017 -
Louise Otis, Brigitte Alepin, Michel Sapin, Alexander Ezenagu
“Offshore Tax Investigations, Tax Whistleblowing, and Global Tax Compliance” (2017) in Winning the Tax Wars: Tax Competition and Cooperation (2018), Wolters Kluwer, Series on International Taxation, vol. 62.
2017 -
Brigitte Alepin and Alexander Ezenagu
“Tax Competition: An Unlevelled Playing Field for Developing Countries - Tax Cooperation to the Rescue” (2017) in Winning the Tax Wars: Tax Competition and Cooperation (2018), Wolters Kluwer, Series on International Taxation, vol. 62.
2017 -
Alexander Ezenagu
“Addressing Illicit Financial Flows through ACDEG” (2017) African Governance Newsletter of the African Union.
2017 -
Christians, Allison and Ezenagu, Alexander, “Kill-Switches in the New U.S. Model Tax Treaty”
Brooklyn Journal of International Law, Vol. 41. Available at: http://brooklynworks.brooklaw.edu/bjil/vol41/iss3/4/
2016 -
Ezenagu, Alexander, “Carbon Taxation as a Tool for Sustainable Development in Africa
Evaluation of Potentials, Paradoxes and Prospects” (2016). Available at SSRN: http://ssrn.com/abstract=2748040
2016 -
Christians, Allison and Alexander Ezenagu
“Kill-Switches in the New U.S. Model Tax Treaty” (2016). Brooklyn Journal of International Law, Vol. 41. Available at: http://brooklynworks.brooklaw.edu/bjil/vol41/iss3/4/
2016
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